Entry into force defined by later notification; treaty becomes effective for income in India and Poland from subsequent fiscal years. Entry into force is triggered by reciprocal notification; the Agreement enters into force on the later notification date and takes effect prospectively. For India it applies to income arising in a previous year beginning on or after the first day of April next following the calendar year of the later notification. For Poland it applies to income arising in any year of income beginning on or after the first day of January next following the calendar year of the later notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Entry into force defined by later notification; treaty becomes effective for income in India and Poland from subsequent fiscal years.
Entry into force is triggered by reciprocal notification; the Agreement enters into force on the later notification date and takes effect prospectively. For India it applies to income arising in a previous year beginning on or after the first day of April next following the calendar year of the later notification. For Poland it applies to income arising in any year of income beginning on or after the first day of January next following the calendar year of the later notification.
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